IRS Resources

Following are several IRS provided documents relevant to IRA and 401(k) retirement plans.

Relevant Sections of the Internal Revenue Code:

IRC Section 408 – Individual Retirement Arrangements

IRC Section 408a – Roth IRAs

IRC Section 401 – Qualified pension, profit-sharing, and stock bonus plans

IRC Section 4975 – Tax on Prohibited Transactions

IRS Publications:

IRS Publication 590-A – Contributions to Individual Retirement Arrangements

IRS Publication 590-B – Distributions from Individual Retirement Arrangements

IRS Publication 560 – Retirement Plans for Small Business (SEP, SIMPLE & Qualified Plans)

IRS Publication 598 – Tax on Unrelated Business Income of Exempt Organizations

IRS Notices

IRS Notice 2014-21 – Virtual Currency Guidance

IRS Publication 3125 – Notice RE: “IRS Approved Investments”

General Retirement Plan Resources & FAQs on IRS.gov

Tax Information for Retirement Plans

Retirement Plans for Self-Employed People

Contribution Limits

Required Minimum Distributions

Rollovers of Retirement Plan & IRA Distributions

Plan Investments – Prohibited Transactions

US Government Accountability Office

2016 GAO Report to Congress – Improved Guidance Could Help Account Owners Understand the Risks of Investing in Unconventional Assets